Laws of New York (Last Updated: November 21, 2014) |
TAX Tax |
Article 37. CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES |
Part 3. OTHER TAXES |
Section 1812-B. Person not registered as distributor
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Any person who, while not registered as a distributor of motor fuel pursuant to the provisions of article twelve-A of this chapter, imports or causes to be imported any motor fuel into the state, for use, distribution, storage or sale within the state, except motor fuel delivered into the ordinary fuel tank connected to the engine of a means of conveyance in order to propel it or in a small drum or similar container, or produces, refines, manufactures or compounds motor fuel within the state shall be guilty of a misdemeanor. If, within any ninety day period, two thousand nine hundred gallons or more of motor fuel are imported or caused to be imported into the state for use, distribution, storage or sale within the state or are produced, refined, manufactured or compounded within the state by any person while not registered as a distributor of motor fuel, such person shall be guilty of a class E felony. Provided further, that any person who has twice been convicted under this section shall be guilty of a class E felony for any subsequent violation of this section, regardless of the amount of motor fuel involved in such violation.